This paper compares the structure of Austrian tax revenue to those
of other EU member states. Thereby we have a special eye on growth
and distributional implications. We analyze the development of
revenue both by tax base as well as by factor over time. Further, we consider implicit tax rates to compare the relative burden carried by the factors. We conclude that in Austria labor is still taxed heavily while capital is hardly taxed. Especially revenues from wealth taxation fall short in the European comparison. Thus, the current tax structure is considered problematic with regard to both growth as well as distributional aspects.